The right to military service at the place of residence has:

• persons with disabilities;

• parents with many children;

• parents of children with disabilities and seriously ill children.

Clause 121.2 of the Tax Code of Ukraine refers only to failure to provide and incomplete information to the State Tax Service. That is, if the answer is given late, there is no penalty.

If the request does not meet the requirements of the Tax Code of Ukraine, the tax office does not have the right to receive information and documents and, accordingly, there is no reason to apply a fine for not providing them.

In no case can it be excluded the illegal application of fines provided for in Clause 121.2 of the Code of Criminal Procedure (on failure to provide and incomplete information to the State Tax Service) in the case of providing a letter stating that the tax request does not comply with the requirements of the Tax Code of Ukraine.

1. It is necessary to write a report in the name of the commander (chief) and attach documents with reasons.

2. The serviceman's report with the relevant resolutions of his direct superiors is submitted to the personnel division of the headquarters.

3. The commander of the military unit makes a decision on granting leave.

It is recommended to submit the report in two copies. One of the copies must contain the data that will confirm the fact of submitting the report. Namely: entry number, date and signature of the person who accepted the report.

To date, in order to cross the border on the basis of unfitness for military service, it is necessary to have:

• conclusion of the VLK on unfitness;

• the mark "excluded from military registration".

The State Border Service of Ukraine, in its letter dated March 17, 2022, determined that the restrictions on the ban on the travel abroad of male citizens of Ukraine aged 18 to 60 for the period of the legal regime of martial law do not apply to persons, in particular, who have a conclusion of the military medical commission on unfitness for military service in wartime. A certificate of unfitness from the military medical commission can be a supporting document.

Therefore, the mark "excluded from military registration" will help to cross the border in wartime conditions.

According to Resolution No. 340 dated 04/18/2023 "On Amendments to Certain Resolutions of the Cabinet of Ministers of Ukraine Regarding the Provision of Certain Types of Cash Assistance, Benefits and Housing Subsidies", beneficiaries may receive unpaid amounts of benefits. This applies only to the funds that were recorded in the account for the payment of benefits in the accounts of the beneficiaries as of June 1, 2022, for which there were no appeals from the beneficiaries regarding their payment, the accounting of which was stopped on December 20, 2022, and which were returned to Oschadbank JSC on account of the Ministry of Social Policy.

These funds will be paid by the bodies of the Pension Fund of Ukraine until September 2023 at the request of beneficiaries.

In order to receive unpaid amounts, the beneficiary needs to submit an application to the Fund body in an arbitrary form, in which it is mandatory to indicate:

• the name of the document giving the right to benefits, its series and number (if available), who issued the document and the date of its issuance (with presentation of the original of the specified document or the veteran's electronic ID card);

• registration number of the taxpayer's registration card (except for persons who have a note in the passport of a citizen of Ukraine about the right to make payments by series (if available) and passport number);

• series (if available) and number of a passport of a citizen of Ukraine or a birth certificate or a temporary certificate of a citizen of Ukraine, who issued the document and the date of its issuance;

• account number (according to the IBAN standard) and the name of the bank in which the account was opened for crediting the amount of the unpaid benefit.

In the event of the death of a beneficiary, whose account had balances of benefits as of June 1, 2022, a member of his family who was covered by benefits and whose information is available in the Unified State Automated Register of Persons Entitled to Benefits may receive funds have not been paid to the beneficiary, by contacting the Pension Fund of Ukraine body with an application of an arbitrary form (where one must indicate one's first and last name, as well as the registration number of the taxpayer's registration card, passport data of a citizen of Ukraine, the account number (according to the IBAN standard) and the name of the bank) , in which the account is opened) and copies of the necessary documents (death certificate of the beneficiary, his passport and tax payer number).

1. I recommend that you first familiarize yourself with the Requirements for non-commercial movement of animals to different countries of the world: https://dpss.gov.ua/mizhnarodne-spivrobitnictv/veterinariya-ta-bezpechnist/vimogi-do-nekomercijnogo-peremishchennya-tvarin

2. It is necessary to visit a veterinary doctor to have chipping and vaccination against rabies (can be done from 12 weeks of age of the animal).

3. Blood sampling for testing the titer of anti-rabies antibodies is done at least 30 days after the date of vaccination and 3 months before the date of movement. This can be done in a veterinary medicine hospital, including a state one, or in an accredited laboratory where research is conducted.

4. To date, in order to export an animal outside Ukraine, it is necessary to have a veterinary certificate (certificate) form No. 1, issued no later than 5 days before the date of departure. Such a document is the basis for issuing an international veterinary certificate for crossing the border. To obtain a veterinary certificate, it is necessary to apply to the state institution of veterinary medicine at the place of residence.

A veterinary certificate is issued only if the animal:

• clinically healthy;

• has an international veterinary and sanitary passport of the established model;

• chipped;

• vaccinated against rabies no earlier than 30 days before the date of obtaining the veterinary certificate;

• has the results of a laboratory test of blood serum for the presence of antibodies to the causative agent of rabies (FAVN test, date of selection of material for research - no later than 90 days before obtaining a veterinary certificate).

According to Art. 188-4 of the Code of Criminal Procedure entails the imposition of a fine on employees from 6 to 10 NMDH (from 102 to 170 UAH) and on officials - from 30 to 100 NMDH (from 510 to 1700 UAH).

Disability group I includes persons with the most severe health conditions, who are completely incapable of self-care, need constant external supervision, care or assistance, are completely dependent on other persons in the performance of vital social and household functions, or who are partially capable to the execution of individual elements of self-service.

The basis for the establishment of the II group of disabilities is persistent, severe functional impairment in the body, caused by a disease, injury or congenital defect, which leads to a significant limitation of the person's vital activities, while maintaining the ability to self-care and does not cause the need for constant external supervision, care or assistance. The II group of disabilities may also include persons who have two or more diseases that lead to disability, the consequences of an injury or birth defects and their combinations, which collectively cause a significant limitation of the person's life and work capacity.

The basis for the establishment of the III group of disability is persistent, moderately severe functional disorders in the body, caused by disease, consequences of injuries or congenital defects, which led to a moderately pronounced limitation of the person's vital activities, including his capacity for work, but require social assistance and social protection

Vacation for persons with disabilities of groups 1, 2 and 3:

Employees with disabilities have the right to take leave at a time convenient for them, including before the six-month term of their continuous work at the enterprise.

Persons with disabilities are granted annual leave of longer duration:

• for persons of I and II groups - 30 calendar days.

• persons of the III group - 26 calendar days.

Study benefits for persons with disabilities: admission to higher educational institutions for persons with disabilities is carried out on a competitive basis within the established quotas. For some categories of persons with disabilities, the possibility of admission to higher education institutions is provided under special conditions.

Benefits on medicines and treatment: based on the current legislation, persons with disabilities of the first and second groups are given a 50 percent discount on the purchase of medicines during the period of outpatient treatment. People with disabilities who receive the minimum pension have the opportunity to receive medicine on a doctor's prescription for free.

Preferential receipt of vouchers: in the presence of medical indications, persons with disabilities and children with disabilities have the right to receive vouchers in the sanatorium free of charge.

Benefits on telephone and radio communication: for persons with disabilities of the first and second groups, landline (apartment) telephones are installed on preferential terms and without queuing.

Privileges for transport services: persons with disabilities of groups I and II, children with disabilities, as well as their companions (no more than one person) are granted the right to free travel in city passenger transport (except for taxis). The presence of a certificate or a certificate is mandatory, and in the case of the implementation of an automated system of accounting for fare payment, also an electronic ticket (issued free of charge).

Benefits for the payment of housing and communal services: for the preferential payment of housing and communal services in Ukraine, persons with disabilities of the 1st, 2nd and 3rd groups must receive a subsidy from the social protection authorities. Subsidies for gas, heating, water and light (electricity) for persons with disabilities are issued on a general basis, with the exception of particularly serious illnesses.

If the bank loan for the apartment has not been paid, the notary will not be able to issue the gift agreement. The contract can be drawn up only with the written consent of the creditor or tax authorities. Otherwise, the notary will refuse registration.